เหตุผล CBSA
&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System and the Canadian Rules set out in the schedule. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS).&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your application for an advance ruling, you suggested tariff classification number 9505.90.00.90. This tariff classification number is incorrect.&&&&When the device is fully open, the result is a rotating display of light and birthday music. It comes fully assembled, for a single use, and the good as a whole is considered to be a big festive musical candle, decorated with the plastic lotus flower.&&&&Consideration was given to heading 92.08 as a musical box. However, according to the Explanatory Notes to that heading, “Articles which incorporate a musical mechanism but which are essentially utilitarian or ornamental in function (for example, clocks, miniature wooden furniture, glass vases containing artificial flowers, ceramic figurines) are not regarded as musical boxes within the meaning of this heading. These articles are classified in the same headings as the corresponding articles not incorporating a musical mechanism.”&&This product is classified as a composite good composed of wax candles of heading 34.06 (as Note 1(a) to Chapter 95 excludes candles and redirects to heading 34.06) and a plastic lotus flower of heading 39.26.&&&&According to GIR 3, "when by application of Rule 2 (b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows :&&&&(a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.&&&&(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3 (a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable."&&&&In the case at hand, it is the role of the wax candles in relation to the use of the goods which determines essential character of the good as a whole. As such, the Musical Rotating Birthday Cake Topper is ultimately classified in heading 34.06 as candles, specifically in 3406.00.10.00 for birthdays according to GIR 1, 3(b) and Canadian Rule 1.
